The effect of taxation on sustainable development goals: evidence from emerging countries

Rahman, Mohammed Mizanur

doi:10.1016/j.heliyon.2022.e10512

Cited by 32 publications

(13 citation statements)

References 47 publications

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“…With a 1% increase in the general prices of goods and services in developing countries, ecotourism will decrease by 0.34%. This finding aligns with Rahman ( 2022 ), who showed a negative relationship between inflation and sustainable development in their research. An increase in inflation means an increase in the total cost of a tourist’s trip to the destination country, inhibiting the growth of tourist services.…”

Section: Resultssupporting

confidence: 92%

Eco-tourism, climate change, and environmental policies: empirical evidence from developing economies

Shang¹,

Wei

et al. 2023

Humanit Soc Sci Commun

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Developing ecotourism services is a suitable solution to help developing countries improve the status of sustainable development indicators and protect their environment. The primary purpose of this paper is to find out the effects of green governance variables and carbon dioxide emissions on ecotourism for 40 developing economies from 2010 to 2021. The results confirmed a uni-directional causal relationship between the green governance indicator and the inflation rate of the ecotourism indicator. In addition, with a 1% improvement in the green governance index of developing countries, the ecotourism of these countries will increase by 0.43%. In comparison, with a 1% increase in the globalization index of these countries, ecotourism will increase by 0.32%. Moreover, ecotourism in developing countries is more sensitive to macroeconomic variables changes than in developed economies. Geopolitical risk is an influential factor in the developing process of ecotourism. The practical policies recommended by this research are developing the green financing market, establishing virtual tourism, granting green loans to small and medium enterprises, and government incentives to motivate active businesses.

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Section: Resultssupporting

confidence: 92%

Eco-tourism, climate change, and environmental policies: empirical evidence from developing economies

Shang¹,

Wei

et al. 2023

Humanit Soc Sci Commun

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“…Existing studies 72–75 employ FMOLS and DOLS estimations in analyzing the panel data at the similar line of the study. Rahman 76 also applied FMOLS and DOLS in determining significant relationships. The results of FMOLS and DOLS are shown in Table 7.…”

Section: Findings and Discussionmentioning

confidence: 99%

Does the export-to-import ratio affect environmental sustainability? Evidence from BRICS countries

Rahman

Halim

2022

Energy & Environment

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The study aims to examine the effects of trade balance, economic growth, green field investment, energy use, financial development, and urbanization on environmental sustainability in BRICS countries. This study proceeds to estimate the long-term association using the fully modified ordinary least square (FMOLS) and the dynamic ordinary least square (DOLS) panel estimation methods for the years 1991–2020. This empirical study finds that the ratio of exports to imports has a negative effect on environmental degradation. This indicates that increasing the trade balance eventually leads to environmental sustainability, which finally improves living standards and environmental conditions in the BRICS countries. The findings further show that green field investment and financial development substantially improve environmental sustainability, but energy use, urbanization, and economic growth desperately negatively affect environmental sustainability. Additionally, this research finds a unidirectional relationship of environmental sustainability with trade balance, green field investment, energy use, urbanization, and economic growth rate. This study states how BRICS countries can be protected through trade balance controlling environmental degradation. Thus, this research provides improved orientations to the policymakers of BRICS countries to design policy in favor of the environment.

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“…In this study, the main objective is to examine the effect of audit committee expertise on audit quality. Essentially, this study specifies the following empirical model (Equation 1) as per existing studies [44,45]:…”

Section: Model Specificationmentioning

confidence: 99%

The Effect of Audit Committee Expertise on Audit Quality: Empirical Evidence from Bangladesh

Mominur Rahman

2024

JRACR

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The purpose of this study is to examine the effects of diverse expertise types on audit quality, providing valuable insights for corporate governance and enhancing the audit process. This research uses 651 firm-year observations for 2001-2021 year. This research applies Breusch-Pagan LM, Pesaran Scaled LM, Bias-corrected Scaled LM, and Pesaran CSD test to check the cross-sectional dependency of the series. The study uses second generation panel unit root tests to check the stationary of the variables. After applying the panel cointegration test, this study uses the long run estimation model and robustness checking to examine the relationship. The findings reveal that financial, accounting, and non-accounting expertise all positively and significantly affect audit quality, suggesting that audit committees with diverse expertise can effectively enhance the audit process. This study finds single causal indicating that audit committee expertise improves audit quality. This study emphasizes the importance of incorporating experts from various backgrounds on audit committees to improve audit quality and increase stakeholder confidence in financial statements. This study implies that companies must focus on the expertise on the audit committee during the appointment of the members to maintain the quality of audit reports. This research is unique to the existing literature on audit committee expertise and audit quality by examining the influence of accounting and non-accounting expertise types in Bangladesh context and providing empirical evidence in support of the agency theory.

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The effect of taxation on sustainable development goals: evidence from emerging countries

Cited by 32 publications

References 47 publications

Eco-tourism, climate change, and environmental policies: empirical evidence from developing economies

Eco-tourism, climate change, and environmental policies: empirical evidence from developing economies

Does the export-to-import ratio affect environmental sustainability? Evidence from BRICS countries

The Effect of Audit Committee Expertise on Audit Quality: Empirical Evidence from Bangladesh

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